Question：Which of the following best describes the purpose of disclosure notes in the financial statements?
　　A. To provide more detail for the users of accounts about the information in the main financial statements.
　　B. To allow companies to present their financial results in a more favourable way by only disclosing some things in the notes and not on the main financial statements.
　　C. To give all the detail of all the transactions that occurred during the period because the main financial statements only present a summary.
　　D. To explain the accounting treatment adopted where management have chosen not to apply accounting standards.
　　The correct answer is: To provide more detail for the users of accounts about the information in the main financial statements.
　　Disclosure notes provide more detail about the information in the main financial statements.